Virjinia Foods Ltd. v. ITO

179 Taxmann.com 626High Court2025#17035 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 148Section 147Section 144Section 144BSection 148A(b)Section 148A(d)Section 149Section 69A

Issues it is cited on

section 149(1)(b)section 149(1)section 148a(b)section 149section 148asection 148a(d)section 151reassessment proceedingsnotice under section 148section 69asection 148section 25

Judgments citing Virjinia Foods Ltd. v. ITO

Sachin Mohanlal Chordia, Pune vs. Income Tax Officer Ward 5(1), Pune

In the result, appeal of the assessee is allowed

ITA 3279/PUN/2025[2015-16]Status: DisposedITAT Pune30 Mar 2026AY 2015-16

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.3279/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal)(Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2015-16 Dated 22/10/2025 Emanating From Assessment Order U/S 147 Rws 144 Rws 144B Of The Income Tax Act Dated 22/05/2023. Findings & Analysis :

Section 147Section 148Section 148ASection 250Section 3

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.3279/PUN/2025 िनधा"रण वष" / Assessment Year: 2015-16 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, s. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. PAN: AANPC8554C Appellant Respondent Assessee by Shri Abhilash Hiran Revenue by Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date of hearing 05/03/2026 Date of pronouncement 30/03/2026 आदेश/ ORDER PER DR. DIPAK P…

Satyaprem Rajabhau Dhole, Beed vs. ITO, Ward-1(5), Aurangabad

In the result, the appeal of the assessee is allowed

ITA 368/PUN/2025[2015-16]Status: DisposedITAT Pune12 Feb 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Shubham Rathi (Virtual)For Respondent: Shri Manish Mehta
Section 133(6)Section 142(1)Section 143(2)Section 144Section 144BSection 144B(1)(ix)Section 147Section 148Section 148ASection 2

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.368/PUN/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyaprem Rajabhau Dhole, ITO,Ward-1(5), Aurangabad Adas Kaij, Beed-431517 Vs. PAN : CBJPD5458H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Shubham Rathi (Virtual) Department by : Shri Manish Mehta Date of hearing : 21-01-2026 Date of 12-02-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed…

Diamond Tradecom Private Limited, Mumbai vs. Income Tax Officer Ward 12(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5805/MUM/2025[A.Y. 2015-16]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Amit Shukla & Shri Prabhash Shankardiamond Tradecom V/S. Income Tax Officer, Ward – Private Limited बनाम 12(2)(1), Room No. 147B, Shop No.1, Shiv Ganga Chs Aayakar Bhavan,M.K. Road, Ltd., Ram Kuwar Thakur Mumbai – 400020, Road, Dahisar (East), Maharashtra Mumbai – 400 068, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccd8131A Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Subhash Chhajed,ARFor Respondent: Shri Umashankar Prasad, (CIT DR)
Section 147Section 148Section 149(1)(b)Section 151Section 250Section 250(6)Section 69Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Diamond Tradecom v/s. Income Tax Officer, Ward – Private Limited बनाम 12(2)(1), Room No. 147B, Shop No.1, Shiv Ganga CHS Aayakar Bhavan,M.K. Road, Ltd., Ram Kuwar Thakur Mumbai – 400020, Road, Dahisar (East), Maharashtra Mumbai – 400 068, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCD8131A Appellant/अपीलाथी .. Respondent/प्रतिवादी Appellant by : Shri Subhash Chhajed,AR Respondent by : Shri Umashankar Prasad, (CIT DR) Date of Hearing 02.12.2025 Date of Pronouncemen…

Mittal Homes Pvt Ltd, Delhi vs. ITO Ward-17(1), Delhi

In the result, the appeal of the Assessee is allowed

ITA 2328/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: # Shri Raj Kumar Chauhan & Shri Manish Agarwal

Section 143(1)(a)Section 148Section 148ASection 250Section 68

…### IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'A': NEW DELHI ### BEFORE # SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER # ITA No.2328/Del/2025, A.Y. 2015-16 | Mittal Homes Pvt. Ltd. | | Income Tax Officer | |------------------------|-----|--------------------| | D-243-245, | | Ward 17(1), | | KH. No. 593, | Vs. | C.R.Building | | Rajiv Nagar Extn. | | Delhi | | Bhalswa Dairy | | | | Delhi 110042 | | | | PAN: AAGCM7927B | |…

Naresh Amratlal Shah, Mumbai vs. ITO Ward-27(2)(1), Mumbai

In the result, the appeal of the In the result, the appeal of the Assessee is allowed allowed

ITA 6142/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Assessee by Shri Jitendra Singh & Shri
Section 115BSection 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 6142/MUM/25 Assessment Year: 2020-21 Naresh Amratlal Shah, ITO Ward – 27(2)(1), 204/205 Kalindi, Neelkanth Valley, Room No. 413, 4th Floor, Tower No.6, Vs. Vashi Station Complex, Vashi – 400703. 7th Road, Rajawadi, Ghatkopar – (East), Mumbai – 400077. PAN – AAVPS2055E Appellant Respondent : Assessee by Shri Jitendra Singh & Shri Akshay Pawar : Revenue by Shri Leyaqat Ali Aafaqui, Sr. D.R. : Date of Hearing 27/11/2025 : Date of pronouncement 24/12/2025…